Business and activity taxes

Next steps

Which file matches the decision you face?

Tax-audit notice: prepare the opening records
A business receiving a tax-audit notice should identify the authority, review period, records requested and procedural stage before responding.
VAT credit refund: reconcile the supporting records
A VAT credit refund requires a reconciliation between the relevant return, deductible purchases and supporting records.
5 VAT checks for a business vehicle purchase
Business use alone does not settle the VAT treatment of a company vehicle.
Used-goods VAT: margin and purchase records
Used-goods resale VAT depends on the item, seller, purchase evidence and applicable period.
Permanent establishment: map cross-border activity
A corporate permanent establishment concerns where business profits may be taxed, rather than an individual's residence alone.
Intragroup services: evidence and transfer pricing
An intragroup service charge needs evidence of the actual work, recipient, cost base and pricing method.
5 steps to prepare crypto tax transaction records
Crypto tax preparation begins by separating disposals, exchanges, received income and the nature of the activity.
Platform tax reports: reconcile income and transactions
A platform tax report is evidence to reconcile, rather than a final calculation of taxable income.
Accommodation VAT: services and supply classification
Accommodation VAT depends on the actual supply and applicable conditions, rather than the furnished-rental label alone.
Professional expenses: classify receipts and mixed use
Professional-expense preparation requires the tax regime, business purpose, payment evidence and correct accounting category.

Frequent questions

What other questions arise in this file?

Does an unannounced French visit erase preparation rights?

L47 distinguishes physical findings and later substantive examination with reasonable preparation within its framework. Do not apply one rule to every visit.

Livre des procédures fiscales art.L47 Livre des procédures fiscales art.L10 641.20 : Art. 78 Contrôle 641.20 : Art. 81 Principes 642.11 : Art. 126 Collaboration ultérieure 642.11 : Art. 130 Exécution

Does Switzerland use the same design exclusion?

The cited Swiss LTVA 28/30 framework concerns qualifying entrepreneurial input tax and mixed-use correction. It does not establish an identical French vehicle rule.

CGI annexeII art.206 CGI art.271 641.20 : Art. 28 Principe 641.20 : Art. 30 Double affectation BOFiP BOI-TVA-DED-30-30-20, 23 July 2025 CGI annexe II, article206 IV(2)(6°), (7°), (10°)DGFiP : Comment déduire la TVA sur mes achats ?

Does every French SME need the same formal file?

LPF L13AA has specific size, control or group scope. It must not be generalised to every business.

CGI art.57 Livre des procédures fiscales art.L13 AA 0.672.934.91 : Art. 9 642.11 : Art. 58 En général

Does French furnished-rental income status decide VAT?

No. LMNP/BIC income questions and VAT classification are separate. This page selects no rental-income regime.

CGI art.261 D CGI art.256 641.20 : Art. 21 Prestations exclues du champ de l’impôt 641.20 : Art. 25 Taux de l’impôt

Sources

Which official references should you consult?

Livre des procédures fiscales art.L47Légifrance
Livre des procédures fiscales art.L10Légifrance
641.20 : Art. 78 ContrôleFedlex
641.20 : Art. 81 PrincipesFedlex
642.11 : Art. 126 Collaboration ultérieureFedlex
642.11 : Art. 130 ExécutionFedlex
CGI art.271Légifrance
CGI annexeII art.242-0 ALégifrance
Livre des procédures fiscales art.R*198-10Légifrance
Livre des procédures fiscales art.R*199-1Légifrance
641.20 : Art. 88 RemboursementFedlex
641.20 : Art. 82 Décisions de l’AFCFedlex
641.20 : Art. 83 RéclamationFedlex
DGFiP : Demande de remboursement de crédit de TVASource officielle
CGI annexeII art.206Légifrance
CGI art.271Légifrance
641.20 : Art. 28 PrincipeFedlex
641.20 : Art. 30 Double affectationFedlex
BOFiP BOI-TVA-DED-30-30-20, 23 July 2025Source officielle
CGI annexe II, article206 IV(2)(6°), (7°), (10°)Source officielle
DGFiP : Comment déduire la TVA sur mes achats ?Source officielle
CGI art.297 ALégifrance
CGI art.297 DLégifrance
CGI art.297 ELégifrance
641.20 : Art. 24 a Imposition de la margeFedlex
641.20 : Art. 28 a Déduction de l’impôt préalable fictifFedlex
641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionFedlex
CGI article297ASource officielle
BOFiP BOI-TVA-SECT-90-20-20, 14 May 2025Source officielle
CGI art.209Légifrance
0.672.934.91 : Art. 5Fedlex
0.672.934.91 : Art. 7Fedlex
642.11 : Art. 51 Rattachement économiqueFedlex
642.11 : Art. 52 Étendue de l’assujettissementFedlex
CGI art.57Légifrance
Livre des procédures fiscales art.L13 AALégifrance
0.672.934.91 : Art. 9Fedlex
642.11 : Art. 58 En généralFedlex
CGI art.150 VH bisLégifrance
CGI art.92Légifrance
642.11 : Art. 18 PrincipeFedlex
642.11 : Art. 16Fedlex
DGFiP : Cessions d’actifs numériquesSource officielle
CGI art.1649 ter ALégifrance
CGI art.1649 ter CLégifrance
642.11 : Art. 18 PrincipeFedlex
642.11 : Art. 16Fedlex
DGFiP : Dispositifs DPI-DAC7Source officielle
CGI art.261 DLégifrance
CGI art.256Légifrance
641.20 : Art. 21 Prestations exclues du champ de l’impôtFedlex
641.20 : Art. 25 Taux de l’impôtFedlex
CGI art.96Légifrance
CGI art.93Légifrance
CGI art.102 terLégifrance
642.11 : Art. 27 En généralFedlex
642.11 : Art. 125 AnnexesFedlex

Texts cited last checked: 1 November 2026